B & A Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	124.43	107.48	18.86	39.28	63.81
Short-Term Investments	7.18	174.83	293.96	112.08	34.08
Cash & Short-Term Investments	131.61	282.31	312.81	151.36	97.89
Cash Growth	-53.38%	-9.75%	106.67%	54.62%	-16.03%
Accounts Receivable	288.53	227.88	238.95	227.7	236.36
Other Receivables	7.32	4.28	8.66	4.41	2.28
Receivables	295.85	232.16	272.28	254.49	261.28
Inventory	624.84	575.42	385.99	471.87	354.97
Restricted Cash	9.18	3.35	2.7	15.57	-
Other Current Assets	352.15	159.87	174.27	248.13	222.96
Total Current Assets	1,414	1,253	1,148	1,141	937.1
Property, Plant & Equipment	1,493	1,315	1,262	931.23	903.1
Long-Term Investments	11.08	76.11	15.11	2.3	2.6
Goodwill	6.64	6.64	6.64	6.64	6.64
Other Intangible Assets	4.25	5.98	6.29	5.18	6.4
Long-Term Deferred Charges	95.86	0.53	-	-	-
Other Long-Term Assets	190.3	95.22	87.71	83.69	134.58
Total Assets	3,214	2,752	2,525	2,170	1,990
Accounts Payable	279.79	192.05	128.68	199.99	166
Accrued Expenses	101.93	108.89	107.82	59.83	27.67
Short-Term Debt	760.98	518.77	308.44	238.23	142.73
Current Portion of Long-Term Debt	58.61	13.03	37.52	40.33	48
Current Income Taxes Payable	-	-	-	-	10.45
Current Unearned Revenue	4.36	3.16	3.14	5.66	4.81
Other Current Liabilities	23.68	29.05	49.08	36.87	78.23
Total Current Liabilities	1,229	864.95	634.68	580.91	477.89
Long-Term Debt	287.4	161.82	144.53	23.8	53.73
Long-Term Unearned Revenue	6.01	6.43	6.53	6.62	6.81
Pension & Post-Retirement Benefits	41.74	40.09	180.1	124.32	130.15
Long-Term Deferred Tax Liabilities	25.07	35.01	22.36	34.94	20.9
Total Liabilities	1,590	1,108	988.18	770.59	689.47
Common Stock	31	31	31	31	31
Additional Paid-In Capital	100.15	100.15	100.15	100.15	100.15
Retained Earnings	1,215	1,309	1,227	1,076	999.23
Comprehensive Income & Other	25.76	-30.33	-29.92	13.1	12.97
Total Common Equity	1,372	1,410	1,328	1,221	1,143
Minority Interest	253.23	234.25	209.43	179.28	157.61
Shareholders' Equity	1,625	1,644	1,537	1,400	1,301
Total Liabilities & Equity	3,214	2,752	2,525	2,170	1,990
Total Debt	1,107	693.62	490.49	302.36	244.45
Net Cash (Debt)	-975.38	-411.31	-177.68	-151	-146.56
Net Cash Per Share	-314.64	-132.68	-57.31	-48.71	-47.28
Filing Date Shares Outstanding	3.1	3.1	3.1	3.1	3.1
Total Common Shares Outstanding	3.1	3.1	3.1	3.1	3.1
Working Capital	184.29	388.15	513.37	560.51	459.22
Book Value Per Share	442.43	454.76	428.32	393.74	368.82
Tangible Book Value	1,361	1,397	1,315	1,209	1,130
Tangible Book Value Per Share	438.91	450.69	424.15	389.93	364.61
Land	37.23	37.23	37.23	39.34	39.34
Buildings	649.57	575.8	564.47	507.37	506.79
Machinery	814.8	716.41	673.67	637.05	583.24
Construction In Progress	193.08	145.86	100.43	56.57	55.39